to provide that companies can carry tax losses forward to use as a deduction for a future year;

Income Tax Assessment Act 1997

to: amend the instant asset write-off threshold provisions for small business entities; provide that motor vehicle purchases made by small business entities will be treated as normal business assets for depreciation purposes; and provide that geothermal energy exploration and prospecting expenditure are no longer immediately deductible;

Superannuation Guarantee (Administration) Act 1992

to delay increases in the superannuation guarantee rate for a two-year period;

Part of a package of 11 bills to remove the carbon pricing mechanism, the bill provides for a transitional exemption from the carbon charge component of the levy charged on synthetic greenhouse gases imported between 1 April and 30 June 2014 if certain conditions are met.

Part of a package of 11 bills to remove the carbon pricing mechanism, the bill imposes a levy on persons who were over-allocated free carbon units under the Jobs and Competitiveness Program in the 2013-14 financial year and would have had their allocation in the 2014-15 financial year reduced if the carbon tax had remained in force, so far as that levy is a duty of excise.

Part of a package of 11 bills to remove the carbon pricing mechanism, the bill imposes a levy on persons who were over-allocated free carbon units under the Jobs and Competitiveness Program in the 2013-14 financial year and would have had their allocation in the 2014-15 financial year reduced if the carbon tax had remained in force, so far as that levy is neither a duty of customs nor a duty of excise.

to: establish the Registered Organisations Commission and provide it with investigation and information gathering powers to monitor and regulate registered organisations; and provide for the appointment, functions and powers of the commissioner (who will assume the investigations, enforcement advice and assistance responsibilities in relation to registered organisations currently undertaken by the General Manager of the Fair Work Commission); and

Fair Work (Registered Organisations) Act 2009

to: amend the requirements on officers’ disclosure of material personal interests and change grounds for disqualification and ineligibility for office; increase financial accounting and disclosure obligations for registered organisations and their officers; and increase civil penalties and introduce criminal offences for serious breaches of officers’ duties and new offences in relation to the conduct of investigations.

Introduced with the Social Services and Other Legislation Amendment (2014 Budget Measures No. 2) Bill 2014, the bill amends: the

Social Security Act 1991

,

Social Security (Administration) Act 1999

and

Veterans’ Entitlements Act 1986

to abolish the senior supplement for holders of the Commonwealth seniors health card or the veterans’ affairs gold card from 20 June 2014; six Acts to rename the clean energy supplement as the energy supplement and cease indexation of the supplement from 1 July 2014; the

A New Tax System (Family Assistance) Act 1999

,

Farm Household Support Act 2014

and

Social Security Act 1991

to pause indexation on certain income and assets test free areas and thresholds for three years from 1 July 2014; the

Social Security Act 1991

to: make minor changes to the partner income free area from 20 September 2014; index parenting payment single to the Consumer Price Index from 20 September 2014; require certain disability support pension recipients to actively participate in a program of support, from 1 July 2014; limit the six-week overseas portability period for student payments from 1 October 2014; and extend and simplify the ordinary waiting period for all working age payments from 1 October 2014; the

A New Tax System (Family Assistance) Act 1999

to maintain the standard FTB child rates for two years in the maximum and base rate of family tax benefit Part A and the maximum rate of family tax benefit Part B, from 1 July 2014; the

Social and Community Services Pay Equity Special Account Act 2012

to provide that the State pay equity order (Western Australia) made on 29 August 2013 is a pay equity order for the purposes of the Social and Community Services Pay Equity Special Account and amend the amounts by which the account will be credited accordingly; and the

Income Tax Assessment Act 1997

,

Military Rehabilitation and Compensation Act 2004

,

Farm Household Support Act 2014

, Military Rehabilitation and Compensation Act Education and Training Scheme 2004 and Veterans’ Children Education Scheme to make consequential amendments.

Introduced with the Social Services and Other Legislation Amendment (2014 Budget Measures No. 1) Bill 2014, the bill amends the:

Social Security Act 1991

and

Veterans’ Entitlements Act 1986

to: pause indexation on certain income and assets test free areas and thresholds for three years; index pensions (other than parenting payment single) to the Consumer Price Index from 20 September 2017; reduce social security and veterans’ entitlements income test deeming thresholds from 20 September 2017; exclude from the social security and veterans’ entitlements income test payments made under the Young Carer Bursary Programme from 1 January 2015; include tax-free superannuation income in the assessment of income for qualification for the seniors health card; and increase the age pension qualifying age, and the non-veteran pension age, from 67 to 70 years by six months every two years, commencing on 1 July 2025;

Social Security Act 1991

to: extend to 19 weeks the portability period for seniors health cardholders; restrict qualification for relocation scholarship payments; extend youth allowance (other) to 22 to 24 year olds in lieu of newstart allowance and sickness allowance from 1 January 2015; and provide for 26-week waiting periods and non-payment periods from 1 January 2015;

Social Security Act 1991

and

Social Security (Administration) Act 1999

to: limit the overseas portability period for disability support pension from 1 January 2015; and abolish the pensioner education supplement from 1 January 2015;

Social Security Act 1991

,

Social Security (Administration) Act 1999

and

Veterans’ Entitlements Act 1986

to abolish the education entry payment from 1 January 2015;

A New Tax System (Family Assistance) Act 1999

in relation to family tax benefit (from 1 July 2015) by: limiting the large family supplement; removing the per-child add-on; revising end-of-year supplements to their original values and ceasing indexation; reducing the primary earner income limit; limiting family tax benefit Part B; and introducing a single parent supplement;

Veterans’ Entitlements Act 1986

to remove the three months’ backdating of disability pension from 1 January 2015; and seven Acts to make consequential amendments.